WHEELCHAIRS FOR NIGERIA

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2012

Legal Domicile

Principal Officer

Ronald B Rice

Phone

2064712270

Tax Period

2025-01-01 to 2025-12-31

WHEELCHAIRS FOR NIGERIA, founded in 2012, is a small nonprofit in the International Affairs sector that reported $325K in total revenue in fiscal year 2025. Revenue grew 16% year-over-year, indicating healthy expansion.

Mission

Building and donating wheelchairs and other aids for the disabled in NIgeria.

Program Service Accomplishments

Program 1

Expenses: $355,103 Revenue: $325,050

Grants were given to Beautiful Gate Handicapped Peoples Center in Jos, Nigeria. The 46 employees in the shop built 4,454 tricycle-type hand-pedaled wheelchairs which were donated to polio survivors. They also gave out a few regular wheelchairs, walkers and walking sticks, pairs of crutches and white canes to the blind. They gave many sacks of beans, rice and other foodstuffs to the 350 students at the Plateau School for the Deaf.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $325,050

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $325,050

Expense Breakdown

Grants Paid $348,900

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $355,103

Other Expenses $6,203

TOTAL EXPENSES $355,103

Year-over-Year Comparison

	2025	2024	Change
Revenue	$325,050	$279,664	+0.2%
Expenses	$355,103	$250,422	+0.4%
Net Income	$-30,053	$29,242	-2.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Randy Stime	Director	1.0	Director	$0	$0	$0
Danny McCain	Director	1.0	Director	$0	$0	$0
Blythe Meigs	Director	1.0	Director	$0	$0	$0
Gretchen Van Dyke	Director	10	Director	$0	$0	$0
Peter Barrett	Director	1	Director	$0	$0	$0
Ronald B Rice	President	15	Officer	$0	$0	$0
Ryan Avery	Vice President	1.0	Officer	$0	$0	$0
Janet Rice	Secretary	1	Officer	$0	$0	$0
Carol Watson	Treasurer	1	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$325,050	$355,103	$30,932	$-30,053
2024	$279,664	$250,422	$60,985	$29,242
2023	$308,700	$308,807	$31,743	$-107
2022	$326,377	$348,938	$31,850	$-22,561
2021	$333,581	$321,892	$54,411	$11,689
2020	$265,155	$235,789	$42,722	$29,366